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SUBJECTS › GOVERNANCE › SPECIAL PURPOSE DISTRICTS › Number and Types of Special Purpose Districts in Washington
Updated 02/09

Number and Types of Special Purpose Districts in Washington

Contents

Overview

The number of operating special purpose districts varies depending on the reference source and how the term "special purpose district" is defined. Statistics cited often include taxing units used for revenue collection purposes. Unless otherwise indicated, special purpose districts for this page are those with a designated, independent governing  body. The number of active districts change from year to year and is dependent on accurate reporting from the special districts. There are also statutes for which no operating districts currently exist. Special districts can be categorized by type (name) of district as designated by statute based on the kind of service provided and by the general purpose of the district set out in the statutes. 

Number of Districts in Washington

  • There are about 1646 special purpose districts in Washington (MRSC January 2009 count).
  • Based on U.S. Census data, Washington State uses special districts to provide services to a greater degree than most states.
    • Washington has the sixth highest number of special purpose districts of all states in the country (From 2000 census).
    •  Washington ranked 19th in the country when all types of local governments ( city, county, and all special purpose governments) are combined (From 2007 census).

Data Sources

  • Census of Governments Data for 2007 ( 72 KB)  - Summary of Washington State Governments
    • Note:  2007 Census of Government data is in the process of being released; detailed information is not yet available as of February 2009.
    • According to the Census Bureau there were 1229 (excluding 296 school districts) special districts in Washington in 2007.
    • The Census of Governments classifies a number of Washington special purpose districts with independent governing boards as "Subordinate Agencies and Areas" of the state or county.  These include: county airport districts, park and recreation service areas, public transportation authorities, county rail districts, cultural arts, stadium, and convention districts, drainage, diking, or sewerage improvement districts, emergency medical service districts, emergency service communication districts, flood control districts, flood control zone districts, health districts, intercounty weed districts, library capital facility areas, bridge and road service district, solid waste disposal districts, television reception improvement districts, transportation benefit districts, unincorporated transportation benefit areas, and weed control districts. 

      The Washington statutes define many of these districts as quasi municipal corporations and designate the  governing body to be the county legislative body acting ex officio. 
  • Washington State Auditors List
    • RCW 36.96.090 provides for the filing of an annual statement by special purpose districts to the county auditor by December 31st of each year.
    • The county auditor forwards a summation of the information to the state auditor for each special purpose district located wholly or partially within the county by January 31st.
  • Department of Revenue List of Taxing Districts
    • The number of taxing districts, as reported by the Department of Revenue (DOR), is often used to assess trends in the growth of governmental units. The Department of Revenue only includes those districts that levy regular property taxes.  As of March 1, 2008, DOR listed 1934 taxing districts.
    • Not all special districts are taxing districts.
    • Not all taxing districts are special districts.
    • The Bureau of Governmental Research and Services' 1963 report acknowledged that the number of code areas and separate taxing districts did not agree with the number of governmental units, but these numbers were the only numbers available to track trends.
    • The districts may remain a tax code area until the department is formally notified of the district's dissolution.

Types of District by Service Provided

Types of District Categorized by General Purpose

  • If all the special purpose district statutes were categorized by the general purpose of the district set out in the statutes, they could be condensed into 11 functional categories: agriculture, economic development, education, environmental protection, health, housing, library services, public safety, recreation, transportation, and public utility services.
  • Special Purpose Districts Grouped by Function, MRSC
  • The Census Bureau uses a different set of functional classifications see Appendix A, 2002 Census of Governments.